Overview
New Hampshire regulates vending machines through business registration requirements and local health permits for food vending operations. The state has no sales tax, making it attractive for vending operations, but does have Business Profits Tax and Business Enterprise Tax. New Hampshire follows the 2017 FDA Model Food Code for food safety regulations.
New Hampshire's "Live Free or Die" motto extends to business regulations, with minimal state-level requirements. Local governments may impose additional requirements beyond state regulations.
Business Registration
Business registration is required for vending operators in New Hampshire.
Registration Agency
New Hampshire Secretary of State →
Registration Types
- LLC Formation ($100 filing fee)
- Corporation Formation ($100 filing fee)
- Partnership Registration ($50 filing fee)
- Foreign Entity Registration ($200 filing fee)
- Trade Name Registration ($50 filing fee)
Business entities must maintain a registered agent and office in New Hampshire. Foreign entities must register before conducting business. Annual reports required for corporations and LLCs.
Sales Tax
Tax Application
- General sales tax applies to vending: No
- Food tax variation: Exempt
- Local rates possible: No
- Resale certificate required: No
- Filing frequency: annually for business taxes
New Hampshire has no sales tax, making it attractive for vending operations. However, businesses may be subject to Business Profits Tax (8.5% on income over $50,000) and Business Enterprise Tax (0.6% on enterprise value tax base over $100,000). Rooms and meals tax (8.5%) applies to prepared foods.
Registration
Forms: Business Tax Registration, Rooms and Meals Tax Registration (if applicable)
Vending Operator License
Vending operator license is not required in New Hampshire.
Machine Registration
Machine registration is not required in New Hampshire.
Health Permit & Food Code
Health permits are required for:
- Machines dispensing potentially hazardous foods (TCS)
- Micro markets
- Fresh food vending
- Bulk food dispensing machines
Agency: New Hampshire Department of Health and Human Services
Food Code: 2017 FDA Model Food Code
Inspections: At least annually
Micro Markets
Micro markets are recognized in state code.
Permit required: Yes
Specific Requirements
- Food establishment permit required
- Adequate supervision or monitoring system
- TCS foods require proper temperature control
- Must comply with retail food establishment requirements
Product Restrictions
Restricted Products
- Alcohol: Prohibited in vending machines. New Hampshire State Liquor Commission maintains exclusive control over spirits sales, and beer/wine require licensed establishments with trained staff for age verification.
- Tobacco: Prohibited in accessible vending machines. May only be sold in adult-only establishments where minors are not permitted. Age 21+ requirement. New Hampshire has strict tobacco control regulations.
- CBD/Hemp: Hemp products must comply with New Hampshire Department of Agriculture hemp regulations. THC content must not exceed 0.3%. Proper labeling and testing documentation required.
- Age Verification: Age verification required for restricted products. ID required for anyone appearing under 30. Tobacco sales limited to adult-only establishments.
Placement Rules
Schools
Federal Smart Snacks nutrition standards apply to competitive foods sold during school hours. New Hampshire Department of Education administers USDA child nutrition programs and school vending regulations.
Public Buildings
Must comply with state and local procurement regulations. Vendor registration may be required for government facility contracts. Competitive bidding rules may apply for state contracts.
Private Property
Property owner permission required. Subject to local zoning and business regulations. Must comply with ADA accessibility requirements for public accommodations.
ADA & Accessibility
Must comply with ADA requirements including accessible routes, proper reach ranges, and operable controls. Machines must allow wheelchair access and operation within established guidelines.
Electrical & Fire Code
Must comply with New Hampshire electrical code and local fire codes. Commercial electrical requirements apply. Building permits may be required for permanent installations.
Local Permits
New Hampshire has home rule, meaning local jurisdictions can impose additional requirements.
Typical Local Requirements
- City business license
- Local health permits for food vending
- Building permits for installations
- Right-of-way permits for public placement
- Zoning compliance verification
Example Localities
Manchester
Requires business license for vending operations. Health permits required for food vending machines. Zoning compliance required for placement. Special permits may be needed for downtown areas.
Nashua
Business license required. Food establishment permits for food vending. Building permits for installations. Special consideration for downtown and historic district placements.
Penalties & Enforcement
Common Violations
- Operating without required business license
- Food safety violations in vending machines
- Business tax non-compliance
- Placement without proper permits
- Tobacco sales violations
- ADA accessibility non-compliance
Penalties
- Business license violations: fines up to $1,000
- Food safety violations: permit suspension or revocation
- Business tax penalties: 1% per month on unpaid tax
- Tobacco violations: fines up to $1,000
- Zoning violations: cease and desist orders
Key Contacts
New Hampshire Department of Revenue Administration
Phone: (603) 230-5000
Email: taxpayer.services@dra.nh.gov
New Hampshire Department of Health and Human Services
Phone: (603) 271-4501
New Hampshire Secretary of State
Phone: (603) 271-3242
New Hampshire Department of Agriculture
Phone: (603) 271-3551
Frequently Asked Questions
Do I need to collect sales tax on vending machine sales in New Hampshire?
No, New Hampshire has no sales tax. However, prepared foods may be subject to the 8.5% rooms and meals tax if they meet certain criteria. Your business may be subject to Business Profits Tax and Business Enterprise Tax based on income and enterprise value.
Are health permits required for food vending machines in New Hampshire?
Yes, machines dispensing potentially hazardous foods, micro markets, fresh food vending, and bulk food dispensing require health permits. The permit fee is around $175, and food protection manager certification may be required.
Do I need individual permits for each vending machine in New Hampshire?
No, New Hampshire does not require individual machine registration or decals at the state level. You need business registration and health permits for food vending, but not individual machine permits. Local jurisdictions may have their own requirements.
Can I sell tobacco products through vending machines in New Hampshire?
Tobacco vending machines are prohibited except in adult-only establishments where minors are not permitted. Age 21+ requirement applies, and strict age verification is required. Most vending tobacco sales are effectively prohibited due to these restrictions.
What business taxes apply to vending machine operations in New Hampshire?
While there's no sales tax, your business may owe Business Profits Tax (8.5% on income over $50,000) and Business Enterprise Tax (0.6% on enterprise value tax base over $100,000). Prepared foods may be subject to rooms and meals tax (8.5%).
Do local governments in New Hampshire require additional permits?
Yes, cities and towns may require business licenses, health permits for food vending, building permits for installations, and zoning compliance. Manchester and Nashua, for example, have specific business licensing requirements for vending operations.
Sources
- New Hampshire Department of Revenue Administration - Business Tax
- New Hampshire DHHS - Food Protection Program
- New Hampshire Secretary of State - Corporate Division
- New Hampshire Department of Education - Nutrition Programs
- New Hampshire Liquor Commission
- New Hampshire DHHS - Tobacco Prevention and Control
- City of Manchester - Business Registration
- City of Nashua - Business Licenses